transfer price

Enterprise management should rightly understand and master how to understand the effect of internal transfer price on compiling budget, what principle should be followed and what way to adopt for objective and reasonable determination of internal transfer price.

怎样认识内部转移价格对编制预算的影响，应遵循何种原则、运用何种方法，来客观、合理地确定内部转移价格，需要企业管理人员正确地认识和掌握。

Especially for the large enterprise group engaged only in domestic trade, the transfer price is an important part of financial management and cost management, and the transfer pricing making has been the focus of attention of senior finance staff.

对于只从事内贸的大型企业集团来说，转移价格是企业财务成本管理中一项重要内容，转移价格的制定一直是高层财务人员关注的焦点。

The transfer price that determines the amount of the charge for technical services creates tax risk, which I will discuss further in a later post.

技术服务费的转移定价存在税务风险，我将在另一篇博文中讨论这一事项。

Exploration About Effective Control to Transfer Price of Foreign-funded Enterprises

外资企业转移价格有效管制的探讨

If Division Y in our example has idle capacity, then the appropriate transfer price is less clear.

如果例中Y部门有闲置生产能力，则适当的转移价格便比较模糊。

However, our tax laws of anti-avoidance in transfer pricing is still at the very initial stage thus inevitably has various defects such as lack of comparable index, re-sale price method, cost-plus method, etc.

缺乏可比交易问题、再销售价格法和成本加成法等问题，在预约定价方面我国的法律规范层级太低，且没有一个全国统一的预约定价程序。

The M& A is by way of share transfer, Valin Group has transferred 36.673% stake to Mittal, and the equity transfer price is relatively lower.

并购采用股权转让方式，华菱集团转让华菱钢铁36.673%的股份给米塔尔集团，且股权转让价格较转让前期末每股净资产价格的溢价比例相对较低。

Determination of Internal Transfer Price in Enterprise Budget Compilation

企业预算编制中内部转移价格的确定方法

Under this circumstance, the transfer price will be computed.

在这种情况下可以这样计算转移价格.

As stated before , the $ 15 figure represents a lower limit for a transfer price.

因此, 15美元代表着转移价格的下限.

If there are not external markets, taking the marginal cost of intermediate products as the transfer price is better than the bargain price or standard cost.

不存在外部市场时，以中间产品的边际成本为转移价格优于协议价和标准成本价。

Since the world price of sugar fluctuates widely, the transfer varies from year to year.

由于国际糖价大起大落, (收入)转移额逐年变化.

Foreign investors shall pay the transfer price in freely convertible currencies.

外商应当以自由兑换货币支付转让价款.

So long as Division A receives a transfer price of$ 25 per unit from Division B, it will be willing to sell all of its output internally.

只要B部门每单位的转移价格能达到$25，A部门则愿意在内部销售它所有的产品。

Year end tax inspection, tax annual audit, transfer price audit.

年度税审及税务年检, 转移定价报告鉴证审计.

There are following situations where a negotiated transfer price below the intermediate market price can be justified.

在下列情况下，以低于中间市场价格的协议价转移是适当的。

As an enterprise, making proper selling price and intercompany transfer price is very important, which relate to gain ideal profit and evaluate every department correctly.

制定科学合理的销售价格和内部转移价格对于获取理想的利润、有效地考核与激励企业各个部门至关重要。

The transfer from the airport to the hotel is included in the price.

票价包括从机场转车到旅馆的费用。

In the course of transfer the state-owned assets, the price of state-owned stock lower than the net asset is not bound to cause losing of state-owned assets.

在国有资产转让过程中，公司国有股价低于每股净资产不一定会造成国有资产流失；

Study on Chaotic Prediction of Transfer Price in a Supply Chain under Rational Expectation

基于预期机制的供应链产品转移价格混沌预测研究

The lower limit for a transfer price would be the$ 8 variable costs, as discussed earlier.

此时，转移价格最低限为变动成本8美元，如前面论述一样。

Regarding transfer price, net asset per share and profit margin of transferee impose positive impact, while shareholder rights impose negative impact.

控制权转移公司的每股净资产和净资产收益率对转移价格有正面影响，而总股本有负面影响，国有控制权的转移价格较高；

Analysis of Transfer Price in Related Transaction of Listed Companies

上市公司关联方交易转移定价分析

The Research on Chinese Enterprises' Transfer Price Strategy in Multinational Operations

我国企业跨国经营中转移价格策略研究

A Study on Defending Measures to Control Internal Transfer Price in Transnational Corporations

防范跨国公司内部价格转移的对策研究